Section 488 — Offences by Hindu undivided family
(1) Where an offence under this Act has been committed by a Hindu undivided
family, the karta thereof shall be deemed to be guilty of the offence and shall
be liable to be proceeded against and punished accordingly.
(2) Nothing contained in sub-section (1) shall render the karta liable to any pun -
ishment, if he proves that the offence was committed without his knowledge or
that he had exercised all due diligence to prevent the commission of such offence.
(3) Irrespective of anything contained in sub-sections (1) and (2), where an offence
under this Act, has been committed by a Hindu undivided family and it is proved
that the offence has been committed with the consent or connivance of, or is attrib-
utable to any neglect on the part of, any member of the Hindu undivided family,
such member shall also be deemed to be guilty of that offence and shall be liable
to be proceeded against and punished accordingly.
Related sections
- Section 473 — Contravention of order made during search action.]
- Section 474 — Failure to afford facility for inspection of books of account during search.]
- Section 475 — Removal, concealment, transfer or delivery of property to prevent tax recovery
- Section 476 — Failure to pay tax to credit of Central Government under Chapter XIX-B
- Section 477 — Failure to pay tax collected at source
- Section 478 — Wilful attempt to evade tax, etc
- Section 479 — Failure to furnish returns of income
- Section 480 — Failure to furnish return of income setting forth undisclosed income
- Section 481 — Failure to comply with a direction of special audit or valuation
- Section 482 — False statement in verification, etc
- Section 483 — Falsification of books of account or document, etc
- Section 484 — Abetment of false return, etc
- Section 485 — Punishment for second and subsequent offences
- Section 486 — Punishment not to be imposed in certain cases
- Section 487 — Offences by companies
- Section 489 — Presumption as to assets, books of account, etc., in certain cases
- Section 490 — Presumption as to culpable mental state
- Section 491 — Prosecution to be at instance of Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner
- Section 492 — Certain offences to be non-cognizable
- Section 493 — Proof of entries in records or documents
- Section 494 — Disclosure of particulars by public servants
- Section 495 — Special Courts
- Section 496 — Offences triable by Special Court
- Section 497 — Trial of offences as summons case
- Section 498 — Application of Bharatiya Nagarik Suraksha Sanhita, 2023 to proceedings before Special Court